Texarkana, TX Hotels & Lodging: Transient Occupancy Tax (2026)

There is hereby levied a tax upon the cost of occupancy of any room ordinarily used for sleeping furnished by any hotel, where the cost of occupancy is at the rate of $2.00 or more each day. Such tax shall be equal to seven percent of the consideration paid by the occupant of the room ordinarily used for sleeping to the hotel.(b)The tax does not apply to a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.(c)This article does not impose a tax on the United States, this state or an agency, institution, board or commission of this state other than an institution of higher education.(d)This article does not impose a tax on an officer or employee of a governmental entity described by subsection (c) of this section when traveling on or otherwise engaged in the course of official duties for the governmental entity.(e)In this section, the term "institution of higher education" means any public technical institute, public junior college, public senior college or university, medical or dental unit or other agency of higher education as defined in Texas Education Code § 61.003. (Code 1961, § 26-13; Ord. No. 161-70, § 1, 11-9-1970; Ord. No. 156-79, § 3, 7-23-1979; Ord. No. 244-94, § 1, 8-22-1994; Ord. No. 253-04, § 1, 9-13-2004)